Retained earnings are a type of equity listed in the shareholders’ equity section of a company’s financial statements. Reserves and retained earnings may sound similar, but they are typically ...

For example, companies often prepare comparative income statements to analyze reports over several years. Retained earnings, on the other hand, are reported as a rolling total from the inception ...

Most companies report their dividends on a cash flow statement ... For example, say a company earned $100 million in a given year. It started with $50 million in retained earnings and ended ...